In the law of corporations, a merger is effected when one or more corporations becomes a part of, or merges, with another corporation so that one ceases to exist and the other continues to exist. In a merger, the company that continues to exist retains its name and identity and acquires the assets, liabilities, franchises, and powers of the corporation that ceases to exist. Attorneys who practice in mergers and acquisitions (sometimes called M & A) represent corporations and other business entities in strategizing, negotiating, and carrying out transactions in which two or more companies or corporations combine into a single new entity, a merger, or where one business purchases and absorbs the assets of another, an acquisition.
Escondido is a city located in California, just north of the city of San Diego. The name means "hidden" in Spanish—it occupies a shallow valley ringed by rocky hills. Founded in 1888, it is one of the oldest cities in San Diego County. The city has an estimated population of 128,819. The city is known as Eskondiid in Diegueño. A nationwide study in 2005 ranked Escondido #11 out of 25 of the most conservative cities in America.